Yellow v Revenue & Customs [2009] UKFTT 259 (TC) (30 September 2009)

Yellow v Revenue & Customs [2009] UKFTT 259 (TC) (30 September 2009)

The Tribunal held that the appeals of Yellow and Blue should be joined and heard together because they arise from the same facts and substantive issues, and that a stay was not warranted as limitation issues are outside the Tribunal's jurisdiction and must be determined by the County Court only after the appeal is concluded.

Citation
[2009] UKFTT 259
Parties
Appellant: Yellow; Respondents: The Commissioners for Her Majesty’s Revenue and Customs (NIC)
Jurisdiction
United Kingdom
Judgment Date
30 September 2009
Procedural Posture
Appeal / Interlocutory Application for Stay and Joinder
Outcome
Appellant's application for stay dismissed; Respondents' application for joinder granted.
Legal Topics
National Insurance Contributions, Limitation Act Defence, Joinder of Appeals, Stay of Proceedings, Employer Liability
Tax Law Social Security Law National Insurance Contributions Limitation Act Defence Joinder of Appeals Stay of Proceedings Employer Liability

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Parties

Yellow

Appellant

The Commissioners for Her Majesty’s Revenue and Customs (NIC)

Respondents

Procedural Posture

Appeal / Interlocutory Application for Stay and Joinder

Legal Issues

  1. 1 Whether the appeal should be stayed pending County Court limitation determination or Blue's appeal
  2. 2 Whether the appeal should be joined with Blue's appeal
  3. 3 Whether the Respondents' actions constitute abuse of process

Ratio Decidendi

The Tribunal held that the appeals of Yellow and Blue should be joined and heard together because they arise from the same facts and substantive issues, and that a stay was not warranted as limitation issues are outside the Tribunal's jurisdiction and must be determined by the County Court only after the appeal is concluded.

Court Disposition

Appellant's application for stay dismissed; Respondents' application for joinder granted.

Orders

  • This appeal is joined with the appeal of Blue and both appeals are to be heard together.
  • No direction made at this time regarding extension for list of documents; parties may apply for further directions as necessary.